Corporate Tax Comparison

Netherlands vs Portugal

Compare Netherlands and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Netherlands: 4/04/2026 · Portugal: 4/04/2026

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Compare Corporate Tax

Netherlands

Portugal

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Netherlands: 4/04/2026 · Portugal: 4/04/2026

Corporate Income Tax (CIT)

Netherlands

Portugal

General CIT Rate:

25.8

General CIT Rate:

CIT Return Due Date:

Usually five months after the end of the company's fiscal year.

CIT Return Due Date:

The last day of the fifth month after the end of the tax year.

CIT Payment Due Date:

Tax should be paid within six weeks from the date of assessment.

CIT Payment Due Date:

The last day of the fifth month after the end of the tax year.

CIT Estimated Payment Due Date:

In principle, within six weeks, but taxpayers can choose to pay in monthly installments.

CIT Estimated Payment Due Date:

Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.

Withholding Tax (WHT)

Netherlands

Portugal

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0*/0*

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/0-25/25

Value-Added Tax (VAT)

Netherlands

Portugal

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Netherlands

Portugal

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.

General Capital Gain Tax Rate:

25 (same as the normal CIT rate for corporations)

Effective Tax Rate (ETR)

Netherlands

Portugal

Composite Effective Average Tax Rate:

24.47

Composite Effective Average Tax Rate:

28.42%

Composite Effective Marginal Tax Rate:

22.83

Composite Effective Marginal Tax Rate:

16.01%

TKEG Expat ™ (South Africa) Blog

Netherlands | Accounting

Netherlands Corporate Tax Guide For Foreign-Owned Businesses 2026

June 5, 2026

TKEG Expat's 2026 netherlands corporate tax guide explains corporate income tax rates, filing deadlines, withholding tax, VAT, fiscal unity, participation exemption, and planning points for foreign-owned businesses in the Netherlands.

Learn More >

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